Rita M Danylchuk

March 19, 2024 | New Jersey Law Journal

"Oftentimes, these documents can be overlooked when thinking about sending your 18-year-old off to college or for your recent college graduate," writes Rita M. Danylchuk of Gibbons.

By Rita M. Danylchuk

7 minute read

August 10, 2009 | New Jersey Law Journal

The current environment of low interest rates, depressed asset values and valuation discounts make it an opportune time for senior owners of closely-held businesses to pass the torch to the younger generation at minimal transfer tax cost.

By Rita M. Danylchuk and Cathleen T. Butler

8 minute read

November 14, 2005 | New Jersey Law Journal

If retirement assets are sold, a capital gains tax must be paid. Instead, consider the transfer of the low basis assets to a charitable remainder trust that will not recognize capital gain on the subsequent sale of the assets and the charitable remainder trust can provide a fixed annuity to the individual for the remainder of his or her lifetime.

By Rita M. Danylchuk

10 minute read

May 09, 2005 | New Jersey Law Journal

Estate planning with Intentionally Defective Grantor Trusts can result in substantial federal estate tax savings by removing highly appreciated assets, or assets with the potential for substantial appreciation, out of an individual's estate without income, gift or estate tax consequences.

By Rita M. Danylchuk and Cathleen T. Butler

8 minute read

February 02, 2010 | New Jersey Law Journal

Life insurance, if properly owned as part of an individual's estate plan, can provide financial security without also increasing an individual's estate tax exposure.

By Rita M. Danylchuk and Cathleen T. Butler

8 minute read